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Setting Up Tax Codes for VAT Reports and i.SAF

VAT Report Tax Positions

The default saved searches used by the Lithuania VAT Report feature are looking into how the tax codes are mapped to each position. The transaction lines are reported based on the tax code position mapping.

To map a specific tax code to the tax position in the Lithuania VAT report:

  1. Go to Setup > Accounting > Taxes > Tax Codes.

  2. Click Edit next to the tax code that needs to be mapped.

  3. Select the tax position(s) in the [STA] LT VAT POSITION multi-select field.

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  4. Check the [STA] LT INCLUDE IN FR0564 REPORT box if transactions lines that will use this tax code should be included in the FR0564 report.

  5. Select the PVM classification in the [STA] LT PVM CLASSIFICATION drop-down list.

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  6. Select [STA] LT INCLUDE IN ISAF field to determine howif transaction lines that use this tax code should be reported in i.SAF.

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  7. Click Save.

Default Tax Codes and VAT Report Position Mapping

Tax Code

Description

Tax Rate

Notional Rate

Reverse Charge

EC Code

Available for goods or service

Calculated from transaction type

Export

Exempt

Tax Position

PVM1

Goods and / or services provided in the territory of the country (Lithuania
Art. 19 of the law on Value Added Tax of the Republic (hereinafter referred to as the PVA)
Part 1)

21%

No

Both

Sale

No

No

11,25,29

PVM2

Goods and / or services provided in the territory of the country (Vat| 19 art. Part 3)

9%

No

No

Both

Sale

No

No

11, 25, 30

PVM3

Goods and/or services provided in the territory of the country (PVMJ 19 art.See paragraph 4)

5%

No

No

Both

Sale

No

No

11, 25, 31

PVM25

Cases where the buyer deducts and pays VAT on the goods supplied to him or
services provided (article 96 of the SME)

21%

Yes?

Both

Sale

12, 25, 33

PVM26

Cases where the buyer deducts and pays VAT on the goods supplied to him or services provided (article 96 of the SME)

9%

Yes?

Both

Sale

12, 25, 33

PVM27

Cases where the buyer deducts and pays VAT on the goods supplied to him or
services provided (article 96 of the SME)

5%

Yes?

Both

Sale

12, 25, 33

PVM5

Cases where the supply of goods and services is exempt
VAT (articles 20-33 and 112 of the SME)

0%

Both

Sale

Yes

13

PVM7

Cases when goods (services) are consumed by the VAT payer for private purposes
to meet needs (Articles 5 and 8 of the SME)

9%

Both

Sale

14

PVM8

Cases when goods (services) are consumed by the VAT payer for private purposes
to meet needs (Articles 5 and 8 of the SME)

5%

Both

Sale

14

PVM30

Production and ownership of fixed tangible assets of the VAT payer
essential of a right-owned or non-owned building
improvement (Article 6 of the IUCN)

9%

Sale

15

PVM32

Cases where transactions are subject to a special taxation scheme
(margin) (sections II, III)

21%

Sale

16

PVM33

Cases where transactions are subject to a special taxation scheme
(margin) (sections II, III)

0%

Sale

16

PVM12

Exports of goods (Art. 41 of the SME)

0%

Sale

17

PVM13

Goods supplied to EU VAT payers (Article 49 (1), (2), (4))
parts), except for supplies declared under PVM50 tax code

0%

Sale

18

PVM14

Other transactions (PVM 42, 43, 44, 45, 46, 47, 48 articles, article 49
2 (except for new transport supplied to EU VAT payers
measures) and paragraphs 3, articles 51, 52, 53 (1), (5), (6), (10)

0%

Sale

19

PVM15

Goods and/or services provided outside Lithuania (cases where
VAT is not calculated because the supply of goods and / or services
it is considered to have occurred outside Lithuania and is not the subject of VAT in Lithuania, but
VAT deduction is possible in accordance with Art. 58 of the VAT code. (See paragraph 1 (2))

0%

Sale

20

PVM16

Cases where the acquisition of goods from other member states is considered to have taken place
national territory (PVA 41
and articles 122)

21%

Goods

Purchase

21, 25N, 34

PVM17

Cases where the acquisition of goods from other member states is considered to have taken place
national territory (PVA 41
and articles 122)

9%

Goods

Purchase

21, 25N, 34

PVM18

Cases where the acquisition of goods from other member states is considered to have taken place
national territory (PVA 41
and articles 122)

5%

Goods

Purchase

21, 25N, 34

PVM19

Cases where the VAT payer of the Republic of Lithuania, in Triangular Trade
a mediator (second person) from one state
goods purchased by the member VAT payer were immediately transported to another
the member state in which VAT is supplied by that other member state
for the payer (Art. 122 (3))

0%

Goods

Purchase

22

PVM20

Services purchased from foreign countries (excluding EU VAT payers) ,
the VAT on the sale of which is calculated by the buyer (Art. 95 of the VAT). Part 2)

21%

Service

Purchase

23, 25N, 32

PVM37

Services purchased from foreign countries (excluding EU VAT payers) ,
the VAT on the sale of which is calculated by the buyer (Art. 95 of the VAT). Part 2)

5%

Service

Purchase

23, 25N, 32

PVM21

Services purchased from EU VAT payers with VAT on sales
calculated by the buyer (Art. 95. Part 2)

21%

Service

Purchase

23, 24, 25N

PVM40

Services purchased from EU VAT payers with VAT on sales
calculated by the buyer (Art. 95. Part 2)

5%

Service

Purchase

23, 24, 25N

PVM23

Import VAT paid

(21.9.5)Manual Entry?

?

26

PVM24

Import VAT, the set-off of which is controlled by the STI

(21.9.5)Manual Entry?

?

27

PVM57

Services purchased from EU VAT payers, the sales VAT of which is calculated by the buyer (VAT Article 95(2))

0%

9%

Service

Purchase

23,24,32,35

VAT Position Table

VAT Position

Description

Reported Amount

Applicable Tax Codes

11

Sales transactions subject to VAT

Taxable Amount

PMV1
PVM2
PVM3

12

Transactions subject to VAT when VAT is deducted by the buyer (in cases stipulated in Art. 96)

Taxable Amount

PVM25
PVM26
PVM27

13

Transactions not subject to VAT

Taxable Amount

PVM5

14

Consumption for private purposes

Taxable Amount

PMV6
PVM7
PVM8

15

Manufacture of long-term tangible assets

Taxable Amount

PMV9
PVM30
PVM31

16

Margin of transactions to which a special taxation scheme is applied

Taxable Amount

PVM32
PVM33

17

Export of goods (0 per cent)

Taxable Amount

PVM12

18

Goods supplied to VAT payers in the EU (0 per cent)

Taxable Amount

PVM13

19

Other transactions subject to VAT (0 per cent) *

Taxable Amount

PVM14

20

Transactions that took place outside Lithuania (not subject to VAT in Lithuania)

Taxable Amount

PVM15

21

Goods purchased from the EU

Transaction Amount

PVM16
PVM17
PVM18

22

Goods purchased from the EU for three-way trade

Transaction Amount

PVM19

23

Services purchased from foreign states

Transaction Amount

PVM20
PVM37
PVM21
PVM40
PVM57

24

Including: purchased from VAT payers in the EU

Transaction Amount

PVM21
PVM40
PVM57

25

VAT of purchased goods and services

VAT Amount + Notional Amount

VAT amount of purchases:
PMV1
PVM2
PVM3
PVM25
PVM26
PVM27
Notional amount of purchases:
PVM16
PVM17
PVM18
PVM20
PVM21
PVM37
PVM40

26

Paid import VAT

VAT Amount?

PVM23

27

Import VAT whose offset is controlled by the STI

VAT Amount?

PVM24

29

Import VAT whose offset is controlled by the STI

VAT Amount

PVM1

30

9 percent sale VAT

VAT Amount

PVM2

31

5 percent sale VAT

VAT Amount

PVM3

32

Sale VAT (in cases stipulated in Art. 95)

Notional Amount

PVM20
PVM37

33

Sale VAT (in cases stipulated in Art. 96)

VAT Amount

PVM25
PVM26
PVM27

PVM57

34

Sale VAT of goods purchased from the EU

Notional Amount

PVM16
PVM17
PVM18

PVM57

35

Deducted VAT (atskaitomas PMV)

Box 25 * Box 28

36

VAT to be paid to the budget or to be repaid from the budget (-) (27+29+30+31+32+33+34-35)

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